Course Descriptions

SKILLS COURSES

MATH502 Calculus - The course includes differential calculus topics of average rate of change, instantaneous rate of change, derivatives, marginal concept, derivative rules (power, constant multiplier, sum or difference, product, quotient, chain, and special case chain), acceleration, curve sketching and optimization.  Relevant applications are integrated throughout the course.

MATH503 Basic Statistics - This course serves as an introduction to statistical techniques.  Topics include descriptive statistics, probability and probability distributions, sampling distribution and an introduction to inferential techniques.

COM501 Written Communications - This course is designed to help students write more effectively both for their work as graduate students and for their future as professionals.  The course will dramatically sharpen writing skills.  Working in both large and small groups, students will write, analyze and critique various kinds of academic and business writing.  Students will also learn to handle written communications as an effective preparation for oral communication and other organizational communication needs.

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CORE COURSES

MBA501 Economics for Business -  (Formerly ECN510)   This one semester course introduces the student to the basic principles, problems, and policies fundamental to advanced courses in the graduate business program.  Major emphasis will be on the institutions of the economy, supply and demand analysis, national income accounting, price theory, income theory, monetary and fiscal policies, market structures, and industrial organization.  With the increasing interdependence among national economies playing an important role in today's business world, the concepts and problems uniquely associated with the international environment will also be examined.

MBA502 Organizational Theory and Behavior -  The dominant focus of Organizational Behavior will be the behavioral science foundations of human behavior in organizations. The course will focus on the structure and design of national and international organizations, and the individual, interpersonal, and small group behavior within these various organizations.

MBA503 Financial Accounting - (Formerly ACG500)  This course is designed for the graduate business student who has had no prior accounting education.  It will provide students with a basic understanding of the  major fundamental accounting concepts and procedures.  In addition, it will provide the student with an appreciation for the interpretation and analysis of the financial data of the business organization, as well as an awareness of the ethical issues involved.

MBA504 Management Information Systems -  (Formerly CIS510)  The course is designed to develop knowledgeable consumers and effective users of information systems and associated technologies since computers and information systems are integral to all modern organizations. A combination of technical and managerial material is presented which is required to understand the operations and strategic uses of computers in organizations as information processors, decision tools, and as aids in linking management more closely to the organization.

MBA505 Applied Business Statistics - (Formerly MATH505)   This course serves as a second course in statistical techniques.  Topics covered include: inferential statistics including: confidence interval estimates of means, proportions, and variances; hypothesis testing for means, proportions, and variances; the chi-square test of independence, decision analysis, analysis of variance, regression and correlation; and model building.
Prerequisite: Math 503 if required

MBA510 Financial Management -  (Formerly FIN600)   This course is designed as the basic financial management course for graduate business students with little or no finance education.  It provides a basic understanding of the tools and techniques necessary for sound financial decision making.  Topics covered include the time value of money, risk and return, capital budgeting, working capital management, and acquisition of long-term capital.
Prerequisite: MBA501 & MBA503

MBA511 Marketing Management -  (Formerly MKT500)   Designed to acquaint students with the perspectives and operational problems of the marketing manager, including the marketing role in today's business. The course is divided into two sections:  1) firm's environment - including markets, opportunities, consumer characteristics affecting demand, marketing institutions, ethics and government business relations;  2) firm's marketing efforts and programs -  including product planning and pricing problems, distribution channels, promotion, and competitive strategy.
Prerequisite: MBA505

MBA512 Managerial Analysis and Control -  (Formerly ACG600)  An examination of the role of accounting in controlling the operations of the business entity and the relationship between cost, profits, and volume.  Decision making techniques using accounting data are examined and the use of programmed budgets as a control mechanism is emphasized.
Prerequisite: MBA503

MBA513 Operations Management - (Formerly MGT520)  In an increasingly competitive global economy, firms must produce high quality, low cost goods and services and deliver them when, where, and how customers demand them.  This course introduces the most important theories and techniques used to manage world class operations for competitive advantage.  Topics such as operations strategy, process design, quality, inventory control, and project management are covered, with the extensive use of case studies.  A term project is required.
Prerequisite: MBA505

MBA650 Business Policy and Strategy -  A capstone course providing the opportunity to integrate the various elements of the graduate program, and to apply them in a realistic decision making environment.  Includes the preparation of appropriate policies for human resource management, production, finance, marketing, and administration.  Relevant management issues, such as: organizational theory, planning, leadership, time management, ethics, and career paths also are reviewed.
Prerequisite: Must be taken in the last semester of study.

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CONCENTRATION AND ELECTIVE COURSES

ACG605 Intermediate Accounting I -  An in-depth study of accounting standards, procedures, and treatment relating to the preparation of accounting statements and their interpretation.  Emphasis is placed on understanding and using the statements produced in the reporting process.  The course concentrates on the asset side of the balance sheet and related income statement accounts.
Prerequisite: ACG500 or MBA503

ACG606 Intermediate Accounting II -  A continuation of Intermediate Accounting I concentrating on the liabilities and owners' equity portions of the balance sheet and related income statement accounts.  Emphasis is placed on recent pronouncements of the authoritative  accounting standard setting organizations.
Prerequisite: ACG605

ACG610 Cost Accounting - This course continues the study of managerial accounting which started with ACG600.  Topics in this course focus on information which is useful to decision makers internal to a firm.  In particular, the focus is on the determination of costs, the allocation of costs, and the reporting of costs.
Prerequisite: ACG600 or MBA512

ACG611 Auditing -  An investigation of the audit or attest function of the public accountant, concentrating on the auditor's reporting responsibilities, ethics, standards and practices, and legal liability.  The decision process leading to the auditor's final opinion on the fairness of the client's financial statements is emphasized.
Prerequisite: ACG605

ACG635 Advanced Accounting - This course continues the study of financial accounting which began with ACG605 and ACG606.  The exact content of this course may change each time it is offered to reflect the dynamic nature of the discipline, however, topics covered will usually include mergers and consolidations and accounting for international operations.
Prerequisite: ACG606

ACG640 Accounting Information Systems -  Integrates fundamental computer concepts, at the functional and the user level, with today's representative accounting procedures and systems. Topics covered include: 1) computer and data processing concepts; 2) analysis, design, and development of accounting systems; 3) internal control, security, and auditing of EDP accounting systems; and 4) accounting applications to develop the ability to use computers effectively in the accounting context. The applications that involve understanding of system objectives, program design, system control and evaluation mechanisms, input/output analysis, and interpretation are choices from such systems as: payroll, invoicing, accounts receivable (payable), inventory, cash flow analysis, fixed assets and depreciation, and financial statements.
Prerequisites: ACG500 & CIS510 or MBA503 & MBA504

ACG655 Individual Taxation-  Federal Tax Laws, with special emphasis placed on research, will be covered.  Areas studied will include returns, filing status, exemptions and rates. Additionally, gross income, property transactions, business/non-business and itemized deductions will be reviewed.  Depreciation, losses, alternative minimum tax, tax credits and estimated taxes are addressed.

ACG656 Corporate Taxation -  Consideration will be given to organization of and transfers to controlled corporations, capital structure of a corporation, dividend distributions, stock redemption, preferred stock bailout, accumulated earnings tax, personal holding company tax and S corporations.
Prerequisite: ACG500 or MBA503

ACG690 Selected Topics in Accounting - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in accounting. The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

ACG691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.

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MBA with a Concentration in Computer Information Systems (CIS)

CIS605 Analysis and Design of Information Systems (Required concentration course) - This required course deals with the theory and practice related to the development and operation of information systems in organizations. Topics include: analysis of data and information concepts; analysis of information systems; concepts of data base; data structure and classifying data; systems development methodology; and management considerations of the information system.
Prerequisite: CIS510 or MBA504

CIS607 Development of Computer Information Systems - Topics would include data structure for information systems, database fundamentals, file design, on-line role maintenance, the program development cycle, and principles of structured programming.  Students will be required to do individual and group programming projects.
Prerequisite: CIS605 or permission of the instructor.

CIS610 Data Communications - This course represents an overview of data communications hardware and software by introducing the various system components and the related terminology.  Students will gain fundamental knowledge of data communications through readings and case studies, including designing a small scale data communications network.  Students will also have an opportunity to use communications software in a personal computer LAN environment.
Prerequisite: CIS510 or MBA504

CIS615 Data Base Management and Administration -  The management of data as a resource,  and the development of a conceptual framework to evaluate, select, acquire, install, and maintain commercial data base management packages for use in MIS.  Topics will be selected from areas such as data structures, data flow, data dictionaries, expert systems, programming languages, concurrence and configuration control, access methods, and utilities.
Prerequisite: CIS607 or permission of the instructor.

CIS630 Decision Support Systems, Modeling and Simulation - The scope and nature of business planning have changed dramatically in the last decade.  Planners are being asked to evaluate alternative courses of action in light of increased levels of competition, economic instability, unstable supplies of energy and raw materials, and more complex analysis.  The computer is becoming increasingly involved in these tasks, and this course explores those involvements.
Prerequisite: CIS510 or MBA504

CIS690 Selected Topics in Computer Information Systems  -  This course is designed to allow a three credit graduate elective course in contemporary topics and issues in computer information systems.  The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

CIS691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.

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MBA with a Concentration in Finance

FIN610 Financial Institutions and Markets -  Examines the structure, functions, and performance of financial institutions including commercial banks, savings and loan associations, credit unions, insurance companies, finance companies, and pension funds.  It also analyzes money and capital markets: their participants, regulatory structure, and their role of credit allocation.
Prerequisite: FIN600 or MBA510

FIN615 Investment Analysis -  Develops and refines the theory, tools, and techniques by which investment managers evaluate corporate securities.  Topics include the investment setting, security markets, and securities evaluation with and without taxes. The use of specialized financial instruments, investment timing, and portfolio management are introduced.
Prerequisite: FIN600 or MBA510

FIN616 Financial Strategy and Planning  - Designed to integrate the knowledge gained in the MBA program and apply it in making short-term financial decisions and long-range financial planning. The course examines critical issues, both external and internal, affecting all facets of the enterprise.  It familiarizes students with techniques of planning and implementing financial strategies.
Prerequisite: FIN600 or MBA510

FIN617 Managing Investment Portfolios - This is an advanced investment course dealing with the theories and applications of managing portfolios of stocks and bonds.  Markowitz, Capital Asset Pricing, and Arbitrage Pricing Theory models of equity portfolio management will be explored.  Active and passive bond investment strategies employed by institutional investors are presented.  Asset allocation and market timing techniques will also be analyzed.
Prerequisite: FIN615

FIN618 Options, Futures and Applications in Finance and Investments - This course focuses on the instruments, markets, pricing and applications of options and futures contracts. Analysis of theoretical pricing models relating options and futures prices to their underlying commodities and financial securities is presented.  Applications to speculation, arbitrage and hedging in finance and investment management are explored.
Prerequisite: FIN615

FIN619 International Financial Management -  This course examines the methods of financing multi-national organizations.  After reviewing the international monetary system with its risks, international finance, and the international capital markets, students will study the financial policies and strategies of multi-nationals.
Prerequisite: FIN600 or MBA510

FIN690 Selected Topics in Finance - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in finance.  The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

FIN691 Directed Independent Study - This course is designed to allow tailoring an individual academic topic to fit the unique interests of a graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.

ECN610 Public Finance -  Presents the rudiments of current public finance theory and practice, with an analysis of the structure and administration of public finance at the federal, state, and  local government level.  Addresses the problems of public financial management including the range of collective goods, social goals vs. fiscal goals, efficiency in federal spending and taxing, debt financing vs. current taxation, and conceptual problems associated with income tax,  corporate tax, excise tax, sales tax, and the property tax.  This course can be used to fulfill a finance concentration requirement.

ECN615 International Trade and Finance - This course covers the following topic areas: the pure theory of international trade and factor movements; commercial policy with respect to tariffs, quotas, and administrative barriers of free trade; foreign exchange markets; the balance of payments; the international adjustment mechanism; the international monetary system; foreign direct investment; and the environment and financial affairs of the multinational corporation.  This course can be used to fulfill a finance concentration requirement.
Prerequisite: MBA501

HC650 Health Care Economics and Finance - This course examines the economic and financial processes that are used in the health care field.  It emphasizes the Economic/Finance theories and their applications.  Economic and finance models and decision modules are developed to assist students in understanding health care policies, problems, and their implications.  This course will discuss major issues, such as: production and cost of delivery of care; budgeting and financial analysis; role of government and reimbursement mechanism; and current problems of health care institutions. This course can be used to fulfill a finance concentration requirement.
Prerequisite: ECN510 & FIN600 or MBA501 & MBA510

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MBA with a Concentration in Health Care Management

HC610 Legal Aspects of Health Care - This course is designed to introduce the student to the principles of law and regulation that apply specifically to the management, operation, and functioning of health care institutions.  Topics will include: the impact of federal and state agencies on health care institutions; the legal requirements relating to the practice of medicine by physicians and the management of institutions by trustees, physicians, managers, nurses, and other professionals; credentials, professional liability, disclosure, and regulations regarding patient medical records, consent to medical and surgical procedures, and patient rights.

HC620 Seminar in Health Care Policy/Environment -  In this course the major components of the health system are described and analyzed: environment, health care services lifestyle, and genetics. The health planning and policy processes are examined and discussed. The major health policy issues of the day are reviewed, including: health promotion/disease prevention and the organization, funding, and delivery of health care services.  Attention is focused on prevention, access, quality, and cost as key health system objectives.  Financial and regulatory incentives/disincentives for health system performance are identified.  Guest lecturers who are active practitioners in the surrounding environment help to bridge the theory and practice of health policy.
Prerequisites: three health care courses.

HC640 Health Care Marketing  - This course exposes students to the fastest growing segment of the U.S. economy, the health care service sector.  Specifically, this course focuses upon the use and appropriateness of the marketing concept to health care providers.  The needs of consumers, suppliers, affiliated third parties, society, legal and provider organizations and individuals will be evaluated and alternative market strategies and tactics designed to satisfy them will be examined.  Comparisons are drawn between traditional product-centered marketing and service-centered marketing.
Prerequisite: MKT500 or MBA511

HC650 Health Care Economics and Finance - This course examines the economic and financial processes that are used in the health care field.  It emphasizes the Economic/Finance theories and their applications.  Economic and finance models and decision modules are developed to assist students in understanding health care policies, problems, and their implications.  This course will discuss major issues, such as: production and cost of delivery of care; budgeting and financial analysis; role of government and reimbursement mechanism; and current problems of health care institutions.   This course can be used to fulfill a finance concentration requirement.
Prerequisite: ECN510 & FIN510 or MBA501 & MBA510

HC690 Selected Topics in Health Care -  This course is designed as a three-credit graduate elective course in contemporary topics and issues in health care.  The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

HC691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student.  At the initiation of the graduate student the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.

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MBA with a Concentration in International Business

FIN619 International Financial Management -  This course examines the methods of financing multi-national organizations.  After reviewing the international monetary system with its risks, international finance, and the international capital markets, students will study the financial policies and strategies of multinationals.
Prerequisite: FIN600 or MBA510

MGT630 Global Business Management -  This course is an introductory course with respect to its coverage of today's dynamic global business patterns, yet integrative with respect to the requirement for students to use knowledge and/or experience in current economic/financial, political/legal, geographic/physical, cultural, and technological environments of business management.  This course is designed with a background of CBK or core courses in mind, student abilities would only be enhanced by prior or simultaneous study in advanced level graduate courses.

MKT630 International Marketing - This course is designed to expose students to international marketing concepts and philosophy as they relate to organizations, while developing the ability to understand, develop, and use international marketing strategies. The course includes a review of historic patterns of international involvement, corporate reports, and industry structure. Investigation of the past and current impacts of international involvement, by nations, industries, and individual companies is included.
Prerequisite: MKT500 or MBA511

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MBA with a Concentration in Management

MGT600 Entrepreneurship I: Creating a New Venture - Major areas of concentration include the following: searching the environment for new venture opportunities; matching an individual's skills with a new venture; evaluating the viability of a new venture; writing a business plan; financing and starting a new business.

MGT601 Entrepreneurship II:  Managing a New Venture - The course concentrates on the aspects of managing a small business from its birth to early adulthood.  By analyzing actual cases, the course develops the student's skills as a manager of a small business.  The cases cover a diversity of industries, a spectrum of sizes from very small firms (a few employees with annual sales less than $100,000) to substantial firms (several hundred employees with annual sales up to $100 million), and the gamut of operating disciplines.  Students study cases within the framework of objectives, strategies, and tactics and make decisions for managing businesses.  Particular emphasis will be placed on understanding and anticipating the crises that most frequently occur as small businesses struggle to survive and then grow.

MGT603  Top Management Perspectives - The objective of this course is to acquaint senior MBA students with the diversity of leadership styles, and how the way a leader leads is determined by the personality, the experiences,  the resources of that leader, and by the kind of organization with whom he or she is affiliated.  Through interactive dialogues with a number of regional chief executive officers from a broad variety of organization types and sizes, and the subsequent analysis and evaluation of their leadership perspective, we seek to learn how their style, techniques and experiences may be assimilated into our own realities and careers.

MGT625 Human Resources Management -  A study of human resources management including the evolution of the personnel process, organizational models, major management contingencies and leadership patterns, and issues touching upon planning, assessment, staffing, training, development, and environmental issues.

MGT627 Labor Relations: Survey of Labor Relations - An introduction to industrial relations and collective bargaining in the United States; a general framework for the analysis of employment relationships; the effect of American labor history on the labor-management relationship; the major challenges facing employers and unions today.

MGT630 Global Business Management-  This course is an introductory course with respect to its coverage of today's dynamic global business patterns, yet integrative with respect to the requirement for students to use knowledge and/or experience in current economic/financial, political/legal, geographic/physical, cultural, and technological environments of business management. This course is designed with a background of CBK or core courses in mind, student abilities would only be enhanced by prior or simultaneous study in advanced level graduate courses.

MGT690 Selected Topics in Management - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in management.  The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

MGT691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the director for final approval.

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MBA with a Concentration in Operations Management (OM)

OM605 Inventory Systems and Materials Management - This course introduces modern theories used to manage inventory and studies how these ideas are applied in practice.  Topics include the basics of inventory management, such as forecasting, aggregate planning, EOQ, and MRP, as well as recent developments, including JIT, cellular manufacturing, and theory constraints.  Cases, journal articles and spreadsheet models are used to examine how these concepts are implemented.
Prerequisite: MGT520 or MBA513

OM610 Business Logistics Management -  (OM635 Distribution Management may be substituted for OM610)  - Business Logistics involves the movement of goods and information from point of origin to point of consumption.  Businesses are expected to deliver products at the right cost.  As the economy becomes more globalized, these tasks become increasingly important.  This course includes such topics as logistics strategy and planning, facility location, supplier relationships, modes of transportation, international logistics, and multi-echelon inventory systems.  The use of quantitative techniques are integrated into the course work.  A term project is required.
Prerequisites: MGT520 & MATH505 or MBA513 & MBA505

OM615 Just-In-Time Management - Just-in-Time (JIT) manufacturing has become the global standard of competitiveness in industries such as autos, appliances and computers.  Its philosophy of waste avoidance and high value-added flow is also being applied to the design of service operations.  The first half of the course develops the history and theory of JIT, with plant visits providing the opportunity to witness JIT in action.  The balance of the course covers several case studies of JIT applications in a variety of manufacturing and service settings.  A term project report and class presentation are required.
Prerequisite: MGT520 & MATH505 or MBA513 & MBA505

OM620 Quality Management - This course addresses the concepts, practices, and methods of modern quality management both in services and in manufacturing.  A broad and integrative approach will be followed. Topics will include: history and concepts of total quality assurance; dimensions of quality; the measurement and control of service quality; statistical quality control; the management of quality assurance; quality information systems; and quality auditing.  The major focus of the course is on the skills and insights that are necessary for effective quality management.
Prerequisite: MGT520 & MATH505 or MBA513 & MBA505

OM625 Managing New Product Development - Fast and effective new product development processes are moving to the forefront of corporate competencies needed to sustain competitive advantage.  This course covers the major issues, theories, and tools used to get products to market quickly and effectively.  Topics covered in the course include: innovation management, development strategy, project team organization, technology commercialization, project evaluation, project management, and product prototyping.  Cases and recent journal articles are used to investigate current ideas and how they are applied in practice.
Prerequisite: MGT520 or MBA513

OM630 Operations Strategy and Policy - This is a broad course which examines the concept of corporate strategy and how a company's operations can become an integral part of a successful strategy.  This involves the nature, formulation, and implementation of strategy and policy as well as the determination of objectives for the operations function in order to give the company the greatest possible advantage with customers.  Emphasis is on the nature, formulation and implementation of operations strategy both in manufacturing and services.  Topics to be explored will include management philosophies and ideologies; matching the procedures, management and the objectives of the operation to its strategy; consideration of a wide variety of approaches to operations; the product-process interaction; the evaluation of risks and alternatives, and the impact of global competition.
Prerequisite: MGT520 & MATH505 or MBA513 & MBA505

OM635 Distribution Management -  This course is designed to develop an understanding of the variety of factors which influence: 1) the selection of physical sites for market institutions; 2) the selection of distribution modes between sites; and 3) the creation and implication of appropriate channel strategy.  The development of an integrated distribution strategy with appropriate physical logistics systems will be stressed.
Prerequisite: MKT500 or MBA511

OM690 Selected Topics in Operations - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in operations.  The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

OM691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of the graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.

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MBA with a Concentration in Marketing

MKT620 Business-to-Business Marketing -  A course focusing on the activities required for the marketing of products and services to industrial buyers, government, and various marketing intermediaries.  A strong market centered focus to business-to-business marketing strategy is pursued with heavy emphasis placed upon value analysis, contracting, physical distribution,  channel relationships, and pricing strategy within the business-to-business market.
Prerequisite: MKT500 or MBA511

MKT625 Marketing Research - Marketing information needs and means to provide requisite information for marketing decision making are analyzed and studied.  Research design, information gathering, data evaluation, and research presentation are also examined.
Prerequisite: MKT500 or MBA511

MKT630 International Marketing - This course is designed to expose students to international marketing concepts and philosophy as they relate to organizations, while developing the ability to understand, develop, and use international marketing strategies.  The course includes a review of historic patterns of international involvement, corporate reports, and industry structure. Investigation of the past and current impacts of international involvement, by nations, industries, and individual companies is included.
Prerequisite: MKT500 or MBA511

OM635 Distribution Management -  This course is designed to develop an understanding of the variety of factors which influence: 1) the selection of physical sites for market institutions; 2) the selection of distribution modes between sites; and 3) the creation and implication of appropriate channel strategy.  The development of an integrated distribution strategy with appropriate physical logistics systems will be stressed.
Prerequisite: MKT500 or MBA511

MKT640 Marketing Analysis -  Course in marketing decision making, investigating in detail strategic areas of marketing including market segmentation, product/service, promotion, distribution/logistics and pricing. Tactical implementation is explored and decision methods and models are utilized.  Lecture, simulation, and computer applications are utilized, while decision modeling and model development are used as the primary methodology.  Quantitative and qualitative methods are reviewed.
Prerequisite: MKT500 or MBA511

MKT641 Health Care Marketing - This course exposes students to the fastest growing segment of the U.S. economy, the health care service sector.  Specifically, this course focuses upon the use and appropriateness of the marketing concept to health care providers.  The needs of consumers, suppliers, affiliated third parties, society, legal and provider organizations and individuals will be evaluated and alternative market strategies and tactics designed to satisfy them will be examined.  Comparisons are drawn between traditional product-centered marketing and service-centered marketing.
Prerequisite: MKT500 or MBA511

MKT645 Advertising Strategies and Management - The most valuable portion of any marketing strategy is its advertising campaign.  This course will focus on the marketing  manager's role in creating the strategic underpinnings and the managerial objectives of the firm's advertising program.
Prerequisite: MKT500 or MBA511

MKT650 Service Marketing - This course exposes students to the largest and fastest growing segment of the U.S. economy.  Specifically, this course focuses upon the market strategies and tactics which are employed by service industries and organizations.  Comparisons are drawn between traditional product-centered marketing and service-centered marketing.
Prerequisite: MKT500 or MBA511

MKT690 Selected Topics in Marketing - This course is designed to allow a three-credit graduate elective course in contemporary topics and issues in marketing.  The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

MKT691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.

HC640 Health Care Marketing  - This course exposes students to the fastest growing segment of the U.S. economy, the health care service sector.  Specifically, this course focuses upon the use and appropriateness of the marketing concept to health care providers.  The needs of consumers, suppliers, affiliated third parties, society, legal and provider organizations and individuals will be evaluated and alternative market strategies and tactics designed to satisfy them will be examined.  Comparisons are drawn between traditional product-centered marketing and service-centered marketing.  This course can be used to fulfill a marketing concentration requirement.
Prerequisite: MKT500 or MBA511

OM610 Business Logistics Management -  (OM635 Distribution Management may be substituted for OM610)  - Business Logistics involves the movement of goods and information from point of origin to point of consumption.  Businesses are expected to deliver products at the right cost.  As the economy becomes more globalized, these tasks become increasingly important.  This course includes such topics as logistics strategy and planning, facility location, supplier relationships, modes of transportation, international logistics, and multi-echelon inventory systems.  The use of quantitative techniques are integrated into the course work.  A term project is required. This course can be used to fulfill a marketing concentration requirement
Prerequisites: MGT520 & MATH505 or MBA513 & MBA505

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Master of Science in Accounting

ACG612 Advanced Auditing-  This course is directed to the study of contemporary issues and problems in auditing.  Topics may include application of auditing concepts and theories, auditing in a computerized environment, application of judgment in the audit environment, and management of audit risks.
Prerequisite:  grade of "C" or better in ACG442 or equivalent

ACG613 Internal Auditing - This course presents the objectives, procedures, and standards of the internal audit function in the context of a corporation or a governmental entity.
Prerequisite: ACG605

ACG630 Non-Profit Accounting - Studies the accounting problems and procedures pertaining to federal, state, and local governments as well as other funded entities (hospitals, universities, and nonprofit organizations). The course compares common financial and fund accounting principles, covering accounting principles peculiar to funded activities.
Prerequisite: ACG605

ACG632 International Accounting-  In this course students examine the external and internal reporting problems associated with multinational business entities.  This course may include:  1) an overview of the institutional structures that have evolved in response to international accounting problems, 2) a review of relevant literature in the field, and 3) the development of analytical skills for addressing international accounting policy issues.
Prerequisite:  grade of "C" or better in Bryant's undergraduate course ACG302 or equivalent

ACG633 Financial Reporting IV-  This course addresses advanced topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties.  This course emphasizes the conceptual development and application of reporting alternatives.
Prerequisite:  grade of "C" or better in Bryant's undergraduate course ACG302

ACG642 Planning and Control - A case-oriented course that focuses on management control, the process by which managers assure that resources are obtained and used effectively and efficiently to accomplish the organization's objectives.  Emphasis is on conceptual, measurement, behavioral, and communication aspects, with substantial student involvement.  The course allows students to gain knowledge, insights, and analytical skills related to designing, implementing, and using planning and control systems to accomplish objectives.  Roughly equal emphasis is given to techniques of the management control process and behavioral considerations of using those techniques.
Prerequisite: ACG600 or MBA512

ACG645 Controllership - Examines the establishment of control systems in the modern organization beginning with organization goals and objectives and involving strategy, policy, programming, control, and systems which, while using accounting information, goes beyond the accounting system into the realm of management decision making.
Prerequisite: ACG600 or MBA512

ACG650 Advanced Accounting Information Systems -  This course focuses on the information systems theory and management control framework to provide event driven business solutions.  In particular, it provides students with (1) skills needed to integrate financial and non financial information into a corporate information systems schema using the events accounting theory, (2) an exposure to a wide range of business, accounting, and auditing software packages, and (3) an understanding of management of information resources.
Prerequisite:  grade of "C" or better in Bryant's undergraduate course ACG345

ACG652 Computer Audit Control-  The primary objectives of this course are to provide students with 1) an understanding of computer audit theory and practice, 2) the practices of information system auditing:  the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, achieves organizational goals, and consumes resources efficiently, 3) the ability to integrate information technologies into the audit function, and 4) an exposure to up-to-date auditing technologies.
Prerequisite:  grade of "C" or better in ACG345

ACG655 Individual Taxation - The primary emphasis of this course is on the federal income taxation of individuals.  Topics covered include the filing process; inclusions and exclusions of income; business and personal deductions, losses and expenses; tax-free exchanges; and capital gains and losses.  The methodology of tax research is introduced.
Prerequisite: ACG500 or MBA503

ACG656 Corporate Taxation - This course focuses on the evolution of specific statutory provisions that relate to the taxation of corporations by examining relevant cases, rulings and pronouncements.  Topics covered include the formation, organization and capital structure of a corporation; its operating rules; dividend distributions; redemptions; the alternative minimum tax,; and various penalty taxes.
Prerequisite: ACG500 or MBA503

ACG661 Tax Research and Policy-  This course provides an introduction to conducting tax research.  Students are expected to identify tax related issues, use computerized and non-computerized tax services as an aid to resolve the issues, and communicate their results in both the written and oral form.
Prerequisite:  grade of  "C" or better in ACG351 or ACG352

ACG662 Taxation of Pass-Through Entities -  This course examines the federal income tax treatment of pass-through entities.  The course will emphasize the tax treatment of partnerships and the partners.  Other pass-through entities such as subchapter S corporations will be examined.
Prerequisite:  grade of "C" or better in ACG352

TXMST600  Individual Income Taxation - A study of the federal tax statutes, regulations, rulings, and leading cases applicable to individual and other taxpayers, with special emphasis placed upon understanding the federal income tax system and the source of tax law.  Areas covered include definition of gross income, deductions, non business and business taxpayers, the identity of the taxable person, and accounting methods and periods.

TXMST610 Corporations and Shareholders - Basic problems in the taxation of corporate and shareholder income, survey of taxation of partnership income.

TXMST615 Estate and Gift Taxation - Examines federal estate and gift taxes through an intense study of statutes, regulations, and case law, and explains practical applications in estate planning.

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Master of Science in Taxation

TXMST605 Sales and Exchanges -  Consideration of the tax consequences arising from dispositions of property by a detailed analysis of the treatment of capital gains, deferred payment sales, basis, amount realized, dispositions by gift of inheritance, non recognition exchanges, mortgages, and installment sales.  Time also is devoted to the study of recapture provisions Sections 1231,1245, and 1250.

TXMST610 Corporations and Shareholders -  Basic problems in the taxation of corporate and shareholder income, survey of taxation of partnership income.

TXMST615 Estate and Gift Taxation - Examines federal estate and gift taxes through an intense study of statutes, regulations, and case law, and explains practical applications in estate planning.

TXMST620 Tax Practice and Procedure  -  Administration of the Internal Revenue Code by the Internal Revenue Service and other federal tax agencies: study of procedural problems with respect to Treasury regulations, requests for administrative rulings, assessment of deficiencies and penalties, closing agreement, tax liens transfer liability, claims for refund, information conferences, and hearings before the Appellate Division of U.S. Tax Court, civil and criminal aspects of fraud.

TXMST625 Partnership Income Tax Problems  - Intensive analysis of income tax problems  encountered in the organization, operation, reorganization, and dissolution of partnerships. Includes recognition of partnership status for tax purposes and problems created by the death or retirement of a partner, sale of a partnership interest, distribution of partnership assets, and  determination of the amount and nature of partner's share in partnership income or loss.

TXMST630  Tax Research and Writing - This course introduces students to tax research methodology.  Students will explore what tax authority emanates from the legislative, administration and judicial process, and investigate manual and computerized services resources.  Students will learn how to present the results of their research efforts through written exercises that may involve an office memorandum, protest, or ruling request.

TXMST640 Advanced Income Tax Problems - Problems of Corporations and Shareholders  Topics include accumulated earnings tax personal holding companies, complete liquidations (one month and one year) collapsible corporations, subchapter S corporations, liquidation of subsidiaries, affiliated and controlled groups, and consolidated return problems, plus an overview of corporate reorganization areas.
Prerequisite: TXMST610

TXMST672 Income Taxation of Trusts and Estates -  Income taxation of trusts or estates, plus the tax treatment of grant or trusts, income in respect of a decedent, assignment of income, and accumulation trusts under the throwback rules.
Prerequisite: TXMST615

TXMST673 Pension and Profit Sharing - Intensive analysis of tax implications of deferred compensation; emphasis on qualified and unqualified pension and profit-sharing plans including eligibility and participation of employees, funding, benefits, and plan administration (including  fiduciary responsibility).  Also considers Section 88 restricted property, statutory stock options, and other alternatives to qualified plans.

TXMST674 Corporate Reorganizations -  A study of mergers and acquisitions which  combine different corporations, the special problems or transactions which result in the division of a single corporation, provisions of the Internal Revenue Code which relate non recognition of gain or loss, and the treatment of basis and boot.  Landmark cases and leading judicial doctrines which deal with the need for business purpose and continuity of interest are examined.
Prerequisites: TXMST600, TXMST605, TXMST610

TXMST675 Business Tax Planning  -  Presents business problems to which students find classroom solutions after independent or group research.  Topics discussed include the formation of corporations with consideration given to securities, professional service corporations,  dividends, stock redemptions, and the purchase and sale of businesses.  Actual and hypothetical fact patterns are used by students to plan and structure transactions.  A student is given a set of facts which is used to conduct a business as a sole proprietorship, a partnership, or a corporation and eventually to liquidate this entity.
Prerequisites: TXMST600, TXMST605, TXMST610

TXMST676 State Taxation -  Synopsis of the State of Rhode Island tax structure.  Examines the sales and use tax; personal income tax; business corporation tax; estate tax; and other miscellaneous taxes.  Presents the Rhode Island examination, collections, enforcement, and administrative appeals procedure.  Discussion of court cases and legislative provisions.

TXMST677 Estate Planning -   Intensive consideration of the marital deduction, lifetime gifts, use of trusts, selection of trustees, valuation problems, apportioning the tax burden, charitable  deduction, deferred compensation plans, and life insurance.
Prerequisite: TXMST615

TXMST678 Affiliated Corporations -  Consideration of problems pertaining to the tax treatment of affiliated corporations with principal emphasis on the consolidated return provisions.  Class time devoted to an intensive study of the code regulations including the SRLY and CRCO limitations.
Prerequisite: TXMST610

TXMST679 International Tax Practice -  Focuses primarily on the US tax issues facing US-based multinational corporations.  Specific topics include source of income, foreign tax credit, controlled   foreign corporations, Subpart F income, transfer pricing, forms of doing business  abroad and foreign sales corporations  (FSCs).
Prerequisite: TXMST610

TXMST690 Selected Topics in Taxation - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in taxation. The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.

TXMST691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student.  At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the director for final approval.

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BRYANT COLLEGE: EXPANDING THE WORLD OF OPPORTUNITY
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E-mail: gradprog@bryant.edu

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Last Updated: November 20, 1998